UNITED STATES v. MEDEL

No. 77-5783.

592 F.2d 1305 (1979)

UNITED STATES of America, Plaintiff-Appellee, v. Raquel N. MEDEL, and Rogelio M. Medel, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied May 30, 1979.


Attorney(s) appearing for the Case

Louis M. Jepeway, Jr., Miami, Fla., for defendants-appellants.

Jack V. Eskenazi, U.S. Atty., Marsha L. Lyons, Alan L. Weisberg, Asst. U.S. Attys., Miami, Fla., for plaintiff-appellee.

Before BROWN, Chief Judge, TUTTLE and HILL, Circuit Judges.


Rehearing and Rehearing En Banc Denied May 30, 1979.

JOHN R. BROWN, Chief Judge:

Appellants Rogelio and Raquel Medel, husband and wife, were convicted by a jury of willfully subscribing to false income tax returns for the years 1970 and 1971 (counts I and II of the four-count indictment) and of willfully attempting to evade income taxes due for the years 1972 and 1973 (counts III and IV). 26 U.S.C.A. §§ 7206(1), 7201. On appeal, the Medels raise...

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